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OpenAlex Citation Counts

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OpenAlex is a bibliographic catalogue of scientific papers, authors and institutions accessible in open access mode, named after the Library of Alexandria. It's citation coverage is excellent and I hope you will find utility in this listing of citing articles!

If you click the article title, you'll navigate to the article, as listed in CrossRef. If you click the Open Access links, you'll navigate to the "best Open Access location". Clicking the citation count will open this listing for that article. Lastly at the bottom of the page, you'll find basic pagination options.

Requested Article:

Do US commercial banks use FAS 157 to manage earnings?
Gin Chong, Henry He Huang, Yi Zhang
International Journal of Accounting and Information Management (2012) Vol. 20, Iss. 1, pp. 78-93
Closed Access | Times Cited: 23

Showing 23 citing articles:

Does the quality of voluntary disclosure constrain earnings management in emerging economies? Evidence from Middle Eastern and North African banks
Rami Ibrahim A. Salem, Ernest Ezeani, Ali Meftah Gerged, et al.
International Journal of Accounting and Information Management (2020) Vol. 29, Iss. 1, pp. 91-126
Open Access | Times Cited: 53
Fair value, corporate governance, social responsibility disclosure and banks’ performance
Yi Zhang, Gin Chong, Ruixin Jia
Review of Accounting and Finance (2019) Vol. 19, Iss. 1, pp. 30-47
Closed Access | Times Cited: 43
The impact of liquidity risk on bank profitability: some empirical evidence from the European banks following the introduction of Basel III regulations
Olga Golubeva, Michel Duljic, Ripsa Keminen
Journal of Accounting and Management Information Systems (2019) Vol. 18, Iss. 4
Open Access | Times Cited: 36
Earnings management and equity incentives: evidence from the European banking industry
Mohammad Alhadab, Bassam Al-Own
International Journal of Accounting and Information Management (2019) Vol. 27, Iss. 2, pp. 244-261
Closed Access | Times Cited: 30
Do fair value measurements affect accounting-based earnings quality? A literature review with a focus on corporate governance as moderator
Johannes Thesing, Patrick Velte
Journal of Business Economics (2021) Vol. 91, Iss. 7, pp. 965-1004
Open Access | Times Cited: 26
Board characteristics and the value relevance of fair values
Jimi Siekkinen
Journal of Management & Governance (2016) Vol. 21, Iss. 2, pp. 435-471
Closed Access | Times Cited: 26
Determinants of discretionary fair value measurements: the case of Level 3 assets in the banking sector
Daifei Yao, Majella Percy, Jenny Stewart, et al.
Accounting and Finance (2016) Vol. 58, Iss. 2, pp. 561-597
Closed Access | Times Cited: 26
Corporate failure diagnosis in SMEs
Kosmas Kosmidis, Antonios Stavropoulos
International Journal of Accounting and Information Management (2014) Vol. 22, Iss. 1, pp. 49-67
Closed Access | Times Cited: 22
The supplemental role of operating cash flows in explaining share returns
Agnes Cheng, Joseph Johnston, Cathy Zishang Liu
International Journal of Accounting and Information Management (2013) Vol. 21, Iss. 1, pp. 53-71
Closed Access | Times Cited: 21
The fair value of investment property and stock price crash risk
Audrey Wen-hsin Hsu, Grace Shu-hsing Wu
Asia-Pacific Journal of Accounting & Economics (2018) Vol. 26, Iss. 1-2, pp. 38-63
Closed Access | Times Cited: 20
The value relevance of earnings levels in the return-earnings relation
Agnes Cheng, Bong‐Soo Lee, Simon Yang
International Journal of Accounting and Information Management (2013) Vol. 21, Iss. 4, pp. 260-284
Closed Access | Times Cited: 17
Are Auditors Skeptical of Management’s Level 2 Versus Level 3 Fair Value Classification Judgments?
Christine E. Earley, Vicky B. Hoffman, Jennifer R. Joe
SSRN Electronic Journal (2012)
Closed Access | Times Cited: 14
Predictive view of the value relevance of earnings in India
Hajam Abid Bashir, Manish Bansal, Dilip Kumar
Journal of financial reporting & accounting (2021) Vol. 21, Iss. 5, pp. 937-957
Closed Access | Times Cited: 10
The localised accounting environment in the implementation of fair value accounting in Indonesia
Bernadia Linggar Yekti Nugraheni, Lorne Cummings, Alan Kilgore
Qualitative Research in Accounting & Management (2022) Vol. 19, Iss. 4, pp. 416-440
Closed Access | Times Cited: 7
Risk disclosure associated with financial statements reporting of Jordanian public corporations
Yasean Tahat
International Journal of Business and Emerging Markets (2014) Vol. 6, Iss. 2, pp. 139-139
Closed Access | Times Cited: 5
Audit and legal implications of PCAOB’s inspections among BRIC
Henry He Huang, H. Gin Chong
International Journal of Law and Management (2016) Vol. 58, Iss. 2, pp. 231-244
Closed Access | Times Cited: 4
Misclassifying cash flows from operations: intentional or not?
Karen Lightstone, Karrilyn Wilcox, Louis Beaubien
International Journal of Accounting and Information Management (2014) Vol. 22, Iss. 1, pp. 18-32
Closed Access | Times Cited: 4
CEO Overconfidence and Fair Value Reporting-the Moderating Effect of Corporate Governance
Hui-Wen Hsu
Asian Journal of Finance & Accounting (2017) Vol. 9, Iss. 1, pp. 136-136
Open Access | Times Cited: 1
The Impact of Corporate Governance Mechanism on Fair Value Measurement in the Indonesian Banking and Financial Industries
Bernadia Linggar Yekti Nugraheni
Jurnal Dinamika Akuntansi dan Bisnis (2023) Vol. 10, Iss. 2, pp. 163-180
Open Access
Covenant violation concern and investors’ pricing of Level 3 fair value adjustments
Laura Mehnaz, Asheq Rahman, Humayun Kabir
Journal of Contemporary Accounting & Economics (2023) Vol. 19, Iss. 3, pp. 100382-100382
Open Access
The Value Relevance Variation of Capital Stocks and Earnings Quality: Potential of Banking Analogy.
Tamer Aly El Nashar
SSRN Electronic Journal (2017)
Closed Access
The role of valuation specialists in determining the reporting quality of level 3 fair value measurement
Cheryl Burns
(2022)
Open Access
ENVOLVIMENTO DA FAMÍLIA, GERAÇÃO FAMILIAR E AS PRÁTICAS DE CONSERVADORISMO CONTÁBIL
Silvana Mannes, Eduardo Tramontin Castanha, Ilse María Beuren, et al.
Advances in Scientific and Applied Accounting (2022)
Open Access
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